FL H1237

Reorganizes Chapter 189, F.S., into 8 designated parts (General Provisions, Dependent Special Districts, Independent Special Districts, Elections, Finance, Oversight and Accountability, Merger and Dissolution, and Comprehensive Planning), transferring and renumbering dozens of existing statutory sections and renaming the act from the "Uniform Special District Accountability Act of 1989" to the "Uniform Special District Accountability Act"

Redefines "special district" as a "local unit of government created for a special purpose," explicitly includes special districts in the Code of Ethics definition of "agency" (s. 112.312), and systematically replaces "board" with "governing body" throughout the chapter

Renames the Special District Information Program to the Special District Accountability Program, with revised duties including electronically publishing noncompliance reports, maintaining the official list on the department's website with links to each district's site, assisting districts with reporting compliance, declaring districts inactive, and initiating enforcement proceedings

Effective October 1, 2015, requires every special district to maintain an official Internet website containing 12 categories of information, including charter text, governing body member details, full listing of taxes/fees/assessments with rates and statutory authority, current budget with amendments, and the most recent completed audit report; dependent districts may use a preeminently displayed section on the creating government's website

Establishes a three-track notification and oversight process for noncompliant districts based on method of creation: special act districts trigger notification to legislative leadership and standing committees; local ordinance districts trigger notification to the creating local government (which has 3 months to hold a public hearing); and districts created by other means trigger notification to DEO only

Expands criteria for declaring a district inactive, including failure to act or maintain a quorum for 2+ years, failure to file required reports, or no registered office/agent for 1+ years; inactive districts may not collect taxes, fees, or assessments unless the declaration is withdrawn or successfully challenged within 30 days

Authorizes DEO to file petitions for enforcement in Leon County Circuit Court seeking declaratory, injunctive, or equitable relief—including appointment of a receiver—against districts that fail to file required financial or actuarial reports, with prevailing party awarded reasonable attorney's fees and costs

Establishes procedures for merger and dissolution: dependent districts may be dissolved by local ordinance; independent special act districts require a referendum for voluntary dissolution; inactive districts may be dissolved or involuntarily merged by special act without referendum; voluntary mergers of contiguous independent districts require a 40% petition threshold and majority vote in each component district; community development districts (ch. 190) and water management districts (ch. 373) are exempt

Sets a maximum annual fee of $175 per district to fund one-half of program administration costs, with fines up to $25 per instance (aggregate cap of $50) for failure to remit, and repeals the Community Improvement Authority Act (ss. 189.430–189.444)

Updates cross-references in more than 30 statutes across Florida law—including provisions governing elections, the Florida Retirement System, financial reporting, public construction competitive bidding, millage rates, and various special-purpose authorities—to conform to the reorganized chapter numbering, effective July 1, 2014